(a)Materials issued to works in excess of requirements may be transferred to stock, provided they are serviceable and certain to be required.(b)All surplus materials at site of works which have been completed or stopped, or on which outlay has been prohibited for any considerable length of time, should, if likely to be of use on other works within a reasonable time, be transferred to works in progress or brought on to stock account.(c)If the surplus materials are unlikely to be of any use within a reasonable time, a list of such materials should be maintained in the Sub-divisional and Divisional Offices, as a supplement to the half-yearly stock return, unless the Superintending Engineer considers this unnecessary.(d)Materials returned to store or transferred to other works should be priced within current market rates, any resultant loss being borne by the work to which they were originally issued.These rules do not apply to surplus materials which were originally procured by contractors for themselves, or were issued to them and charged off to their accounts.(c)Verification of unused balances
